American Thermo-Ware Co. v. United States

Barber, Judge,

delivered tlie opinion of the court:

In United States v. American Thermo-Ware Co. (2 Ct. Cust. Appls., 9; T. D. 31571) certain oval-shaped glasses suitable for the manufacture of automobile goggles had been classified as ground and polished coquille glasses and assessed for duty under paragraph 109 of the act of 1897, which made specific provision therefor. The importers protested upon the ground that the merchandise was not such glasses, but was common window glass, bent, and as such dutiable under paragraphs 101 and 107 of the act which specifically provided therefor. The Board…